Stiri din media și din surse oficiale despre fiscalitate, legislație și contabilitate din UE & International
Pentru ȘTIRI din Romania vizitați ȘTIRI fiscale din România
ec.europa.eu – Taxation and Customs Union
- 31 Jan 2018: UNITED KINGDOM - taxud.linkgroup.whatsnew
Impact of the UK’s withdrawal from the EU in the area of customs and taxation
- 26 Jan 2018: CUSTOMS - taxud.linkgroup.whatsnew
26 January is International Customs Day! Read the statement by Stephen Quest, EU Commission's Director General for Taxation and Customs Union
- 25 Jan 2018: INFRINGEMENTS - taxud.linkgroup.whatsnew
January infringements package: key decisions
- 23 Jan 2018: TAXATION - taxud.linkgroup.whatsnew
Eight jurisdictions removed from EU list
- 22 Jan 2018: Union Customs Code - taxud.linkgroup.whatsnew
Commission report on the implementation of the Union Customs Code
ec.europa.eu – Company law, auditing and accounting
- 17 Nov 2016: The Commission requests Bulgaria to transpose the Accounting Directive (2013/34/EU) into the national law and to notify it to the Commission - Company law, auditing and accounting - News - Internal Market - European Commission
Company Reporting, Infringements
- 17 Nov 2016: The Commission requests Greece to transpose the Audit Directive (2014/56/EU) into the national law and to notify it to the Commission - Company law, auditing and accounting - News - Internal Market - European Commission
- 17 Nov 2016: The Commission requests Ireland, Spain, Latvia, Portugal and Romania to transpose the Transparency Directive (2013/50/EU) into the national laws and to notify it to the Commission - Company law, auditing and accounting - News - Internal Market - European Commission
Company Reporting, Infringements
- 22 Sep 2016: The EU has endorsed IFRS 15 Revenue from Contracts with Customers (Regulation 2016/1905/EU). The objective of the new standard is to provide companies with clearer principles on how and when they should recognise revenue. The standard’s effective date is 1 January 2018. - Company law, auditing and accounting - News - Internal Market - European Commission
- 31 Aug 2016: A Regulatory Technical Standard on access to regulated information at Union level has been adopted and published: Regulation 2016/1437/EU - Company law, auditing and accounting - News - Internal Market - European Commission
curia.europa.eu – Jurisprudenta UE
- 7 Feb 2018: 12/2018 : 7 februarie 2018 - Hotărârile Curţii de Justiţie în cauzele C-304/16, C-643/16 - curia.europa.euAmerican Express
Libertatea de stabilire
A three party card scheme involving a co-branding partner or an agent is subject to the same restrictions as those applicable to four party schemes with respect to interchange fees
- 6 Feb 2018: 11/2018 : 6 februarie 2018 - Concluziile avocatului general în cauza C-163/16 - curia.europa.euLouboutin și Christian Louboutin
Proprietate intelectuală și industrială
According to Advocate General Szpunar, a trade mark combining colour and shape may be refused or declared invalid on the grounds set out under EU trade mark law
- 6 Feb 2018: 10/2018 : 6 februarie 2018 - Hotărârea Curţii de Justiţie în cauza C-359/16 - curia.europa.euAltun și alții
Securitatea socială a lucrătorilor migranți
National courts may, in cases of fraud, disregard social security certificates issued to workers posted within the EU
- 1 Feb 2018: 9/2018 : 1 februarie 2018 - Hotărârile Curţii de Justiţie în cauzele C-261/16 P,C-263/16 P, C-264/16 P, C-271/16 P - curia.europa.euKühne + Nagel International și alții/Comisia
The Court of Justice upholds the fines imposed by the Commission on a number of companies for their participation in cartels in the international air freight forwarding services sector
- 25 Jan 2018: 8/2018 : 25 ianuarie 2018 - Hotărârea Curţii de Justiţie în cauza C-473/16 - curia.europa.euF
spațiu de libertate, securitate și justiție
Un solicitant de azil nu poate să fie supus unui test psihologic în vederea determinării orientării sale sexuale
ifrs.org – News
oecd.org – Centre for Tax Policy and Administration
- 19 Feb 2018: OECD releases consultation document on misuse of residence by investment schemes to circumvent the Common Reporting Standard - OECD.org - Centre for Tax Policy and Administration
Public input is sought both to obtain further evidence on the misuse of CBI/RBI schemes and on effective ways for preventing abuse.
- 15 Feb 2018: Statutory tax rates on dividends, interest and capital gains: The debt equity bias at the personal level - OECD.org - Centre for Tax Policy and Administration
This paper presents statutory tax rates on several forms of capital income, including dividends, interest on bonds and bank accounts, and capital gains on shares and real property, including integration between the corporate and personal levels. It updates the rates from an earlier tax working paper and extends the analysis to consider the debt-equity bias of the tax system when the personal level of taxation is considered.
- 14 Feb 2018: Countries must strengthen tax systems to meet Sustainable Development Goals - OECD.org - Centre for Tax Policy and Administration
Major international organizations -including the IMF, OECD, UN and World Bank Group- today called on governments from around the world to strengthen and increase the effectiveness of their tax systems to generate the domestic resources needed to meet the Sustainable Development Goals (SDGs) and promote inclusive economic growth.
- 14 Feb 2018: Governments should make better use of energy taxation to address climate change - OECD.org - Centre for Tax Policy and Administration
Taxes are effective at cutting harmful emissions from energy use, but governments could make better use of them. Greater reliance on energy taxation is needed to strengthen efforts to tackle the principal source of both greenhouse gas emissions and air pollution, according to a new OECD report.
- 8 Feb 2018: OECD announces further developments in BEPS implementation - OECD.org - Centre for Tax Policy and Administration
The Inclusive Framework on BEPS has released additional guidance to give certainty to tax administrations and MNE Groups alike on the implementation of Country-by-Country (CbC) Reporting (BEPS Action 13). The Inclusive Framework also approved updates to the results for preferential regime reviews conducted by the Forum on Harmful Tax Practices (FHTP) in connection with BEPS Action 5.
accaglobal.com – the Global Body for Professional Accountants
iasplus.com – Global Accounting News
- 15 Feb 2018: Agenda for the upcoming IFASS meeting - IAS Plus — IFRS, global financial reporting and accounting resources
The International Forum of Accounting Standard Setters (IFASS) will meet in Mumbai on 12 and 13 April 2018. Among the topics to be discussed are the strategy of the IFRS Interpretations Committee regarding tentative agenda decisions as well as approaches and experiences regarding the adoption of new standards (IFRS 15, IFRS 16, IFRS 17).
- 14 Feb 2018: Pre-meeting summaries for the February IASB meeting - IAS Plus — IFRS, global financial reporting and accounting resources
The IASB will meet at its offices in London on 20 and 22 February 2018. We have posted our pre-meeting summaries for the meeting that allow you to follow the IASB’s decision making more closely. For each topic to be discussed we summarise the agenda papers made available by the IASB staff and point out the main issues to be discussed by the IASB and the staff recommendations.
- 14 Feb 2018: Insurance contracts transition resource group - meeting summary, podcast, IFRS in Focus - IAS Plus — IFRS, global financial reporting and accounting resources
The Transition Resource Group (TRG) for Insurance Contracts held its first technical meeting on 6 February 2018. The IASB has now made available a summary and a podcast of the meeting and Deloitte has published an IFRS in Focus newsletter reflecting the discussions.
- 13 Feb 2018: India to adopt IFRS 17, proposes slightly earlier application date - IAS Plus — IFRS, global financial reporting and accounting resources
The Accounting Standards Board of the Institute of Chartered Accountants of India (ICAI) has published ED/Ind AS/2018/03 'Insurance Contracts'. Changes in comparision to IFRS 17 'Insurance Contracts' are few.
- 12 Feb 2018: EC publishes evaluation roadmap for fitness check on public reporting by companies - IAS Plus — IFRS, global financial reporting and accounting resources
The European Commission (EC) has published an evaluation roadmap 'Fitness check on public reporting by companies (Accounting Directive, Transparency Directive, Non-financial reporting Directive, Bank Accounts Directive et Insurance Accounts Directive and IAS Regulation)'.
tax-news.com – Global Tax News
ibfd.org – Tax News Service Headlines
- 19 Feb 2018: Sweden - Tax News Service Headlines
Dividends and capital gains on unlisted shares in foreign legal person
- 19 Feb 2018: Armenia; Iraq - Tax News Service Headlines
Treaty between Armenia and Iraq – negotiations ongoing
- 19 Feb 2018: Serbia; OECD - Tax News Service Headlines
Serbia joins inclusive framework for implementing measures against BEPS
- 19 Feb 2018: Russia - Tax News Service Headlines
Draft law amending preferential tax regime in Crimea and Sevastopol FEZs submitted to parliament
- 19 Feb 2018: Greece - Tax News Service Headlines
Clarifications on fines applicable in specific cases – circular released
efrag.org – European Financial Reporting Advisory Group
- 8 Feb 2018: EFRAG Endorsement Status Report - Update 8 February 2018 - EFRAG RSS Feed
The endorsement by the European Commission of Annual Improvements to IFRS Standards 2014-2016 Cycle is now reflected in the EFRAG Endorsement Status Report.
- 7 Feb 2018: EFRAG issues IFRS 17 simplified case study - EFRAG RSS Feed
European insurers that apply IFRS Standards are invited to complete a simplified case study on the expected impact of IFRS 17 Insurance Contracts. Responses are requested by close of business on Thursday 31 May 2018.
- 7 Feb 2018: EFRAG Endorsement Status Report - Update 7 February 2018 - EFRAG RSS Feed
The Endorsement Status Report now reflects the publication of Plan Amendment, Curtailment or Settlement (Amendments to IAS 19) by the IASB on 7 February 2018 and other timing changes.
- 2 Feb 2018: EFRAG Board meeting February 2018 - EFRAG RSS Feed
EFRAG announces that it will hold its EFRAG Board meeting on Tuesday 6 February 2018.
- 26 Jan 2018: EFRAG conference - Accounting meets valuation - EFRAG RSS Feed
The summary report and video of the EFRAG conference on 5 December 2017 is now available.